The following information is available for the Moyamba Company for the month of July.

The following information is available for the Moyamba Company for the month of July. I. On July 31, after all transactions have been recorded, the balance in the company's Cash account has a balance of $44,404. II. The company's bank statement shows a balance on July 31 of $47,748. III. Outstanding checks at July 30 total $5,968. IV. A credit memo included with the bank statement indicates that the bank collected $1,540 on a noninterest-bearing note receivable for Moyamba. V. A debit memo included with the bank statement shows a $134 NSF check from a customer, I. Runaway. VI. A deposit placed in the bank's night depository on July 31 totaling $3,350 did not appear on the bank statement. VII. Comparing the checks on the bank statement with the entries in the accounting records reveals that check #6890 for the payment of an account payable was correctly written for $4,920, but was recorded in the accounting records as $4,290. VIII. Included with the bank statement was a debit memorandum in the amount of $50 for bank service charges. It has not been recorded on the company's books. A. Prepare the July bank reconciliation for the Moyamba Company. B. Prepare the general journal entries to bring the company's book balance of cash into conformity with the reconciled balance as of July 31